本研究基于SWOT分析法,选取M民营养老机构(以下简称M机构)为研究案例,分析M机构护理服务价值,提出发展策略,为同类型养老机构参考。研究表明,M机构优势为品牌、服务定位;劣势为护理服务风险、管理;挑战为护理人力资源短缺;机遇为政策、管理和竞争。所以,M机构应认清自身优势和不足,依据S-O战略、W-O战略,强化优势、弥补不足。 Based on the SWOT analysis method, this study selected M elderly care institutions (hereinafter referred to as M institutions) as a case study, analyzed the value of nursing services in M ​​institutions, and proposed development strategies for the reference of the same type of elderly care institutions. The research shows that the advantage of M institutions is brand and service orientation; the inferiority is risk and management of nursing service; the challenge is shortage of nursing human resources; and the opportunity is policy, management and competition. Therefore, M institutions should recognize their strengths and weaknesses and make up for the deficiencies based on the S-O strategy and the W-O strategy.